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2022 (4) TMI 1464 - AT - Income TaxAssessment order on a non-existing entity - notice in the name of company amalgamated - HELD THAT:- As observed that the AO has clearly understood and recorded that the erstwhile company State Bank of Bikaner and Jaipur was acquired by/amalgamated into M/s. State Bank of India w.e.f 01.04.2017 still he passed the Assessment Order in the erstwhile company. As relying on case MARUTI SUZUKI INDIA LIMITED [2019 (7) TMI 1449 - SUPREME COURT] we hold that the Assessment Order passed in the name of the erstwhile company is void ab initio. Accordingly, assessment order passed is quashed. The other grounds raised by the assessee are not adjudicated. Appeal filed by the Revenue is dismissed.
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